ARM 4.21.404. PENALTY MATRIX

(1) Any person failing to produce past due reports will be subject to a fee based on the following matrix: Amount withheld No refunds affected 1-5 refunds affected Greater than 5 refunds affected Less than $1,000 $50 $500 $1,000 $1,000-$10,000 $500 $1,000 $2,500 Greater than $10,000 $1,000 $2,500 $5,000